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1980 (5) TMI 43 - GOVERNMENT OF INDIAExtract: .......nd sugar is not actually produced from out of the gas in question. In the circumstances the said gas- cannot be treated as intermediate goods for the purpose of Notification No. 118/75-Central Excises. 6. In view of the above the order-in-appeal which is correct in law does not warrant interference. The Revision Application is accordingly rejected.
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